https://www.taxtmi.com/caselaws?id=192515 Assessment based on third-party books must comply with natural justice, and the assessee must have a fair opportunity to rebut material used against it. Where cross-examination of the third party was sought, summons had been issued, but the person was not traceable, the defect was treated as a curable procedural irregularity rather than a jurisdictional illegality. The assessment was therefore not annulled outright; remand was the proper remedy so the assessee could cross-examine the third party's representative before the assessment was completed. en-us Thu, 31 Jul 1980 00:00:00 +0530 Sat, 03 Jun 2017 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192515 Assessment based on third-party books must comply with natural justice, and the assessee must have a fair opportunity to rebut material used against it. Where cross-examination of the third party was sought, summons had been issued, but the person was not traceable, the defect was treated as a curable procedural irregularity rather than a jurisdictional illegality. The assessment was therefore not annulled outright; remand was the proper remedy so the assessee could cross-examine the third party's representative before the assessment was completed. Case-Laws VAT and Sales Tax Thu, 31 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192515